{
  "legislation": {
    "id": "ukpga/1998/36",
    "title": "Finance Act 1998",
    "short_title": "Finance Act 1998",
    "citation": "1998 c. 36",
    "type": "ukpga",
    "date": "1998-07-31",
    "revised": true,
    "unapplied_effects": 4,
    "url": "https://openlegislation.uk/finance-act-1998",
    "json_url": "https://openlegislation.uk/finance-act-1998.json"
  },
  "direction": "made_to",
  "with": "ukpga/2026/11",
  "count": 8,
  "effects": [
    {
      "type": "sum substituted",
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        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
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        "provisions": "s. 265(1)(b)(ii)(2)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "sum substituted",
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        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 17(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
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      },
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      "in_force_date": "2026-03-18"
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    {
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        "title": "Finance Act 1998",
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        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
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        "title": "Finance Act 2026",
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      },
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        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2026/11",
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    {
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        "provisions": "Sch. 18 para. 17(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
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        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 265(1)(a)(ii)(2)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "sum substituted",
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        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
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        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "s. 265(1)(b)(i)(2)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    },
    {
      "type": "excluded by 2010 c. 8, s. 217I(6), Sch. A1 para. 14(4) (as inserted)",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 31(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 5 para. 1(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
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    },
    {
      "type": "excluded by 2010 c. 8, s. 217M(2), Sch. A1 para. 10(3) (as inserted)",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 48(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 5 para. 1(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-18"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}